M.M. Patel Public Charitable ... vs Pcit- Central, Pune, Pune on 21 February, 2025
7.3.2 Assessee has relied upon the case law of ITAT Mumbai in
the case of Krishna D. Pawar vs ITO in which it has been held that
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ITA No.1130/PUN/2024
M.M. Patel Public Charitable Trust
statement of college authorities is not sufficient to make addition
in the hands of person giving capitation fee. This case is not
relevant in the assessee's case as search was conducted in the
case of assessee trust itself and all the material evidences have
been found from the premises covered under search action in its
case only.